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The tutorial discusses a Numbers spreadsheet containing two tables: one for records with dates and amounts, and another for monthly totals. It highlights a challenge in computing monthly sums due to hidden columns within the spreadsheet. The narrator explains that there's no straightforward method in Numbers to total amounts for a specific month. The key to managing complex tasks in spreadsheets is to hide certain columns to simplify the visible data. By un-hiding the columns in the first table, the hidden calculations can be revealed, demonstrating the technique of breaking down problems into manageable parts while keeping the interface clean.